Internal Auditing Research under the Environment of Corporate Governance

Corporate governance is the inevitable outcome of the separation of ownership and management rights. The internal audit is originated in the relationship between fiduciary duty. Fiduciary duty is the necessary means and assurance of person in possession of resources to achieve effective management of resources and use, internal audit is the necessary means and assurance of realizing the smooth relationship of fiduciary duty. Corporate governance is a set of system framework, and the internal audit supervision is the indispensable means and mechanism to defend this system. That internal audit performances functions of monitoring and deciding become an important guarantee of the company management. Internal audit as an important part of corporate self-discipline and monitoring mechanisms is an integral part of improving corporate governance. There is both theoretical but also practical significance to research internal audit under corporate governance environment in-depth.